Served Inc. Manufactures two products, salad plates and platters, from a joint process. Salad plates are allocated $7,900 of the total joint costs of $26,000. There are 3,500 salad plates produced and 3,500 platters produced each year. Salad plates can be sold at the splitminusoff point for $10 per unit, or they can be hand painted for additional processing costs of $8,600 and sold for $19 for each deluxe salad plate. If the salad plates are processed further and made into deluxe plates, the effect on operating income would be A. $22,900 net decrease in operating income. B. $35,000 net increase in operating income. C. $35,000 net decrease in operating income. D. $22,900 net increase in operating income.